Typical applications for retaining walls are highway, railroad, and seawall structures. Counterfort walls have been used for numerous highway and railroad embankment support structures. Such structures are used to restrain precast wall panels supported by adjacent, displaced counterforts. The face flanges of the counterforts provide bearing surfaces for the precast wall panels that are supported by and span between adjacent counterforts. As soil and other loads are imposed on the wall structure these subsequent panel loads are transferred to the counterforts which, in turn, subsequently impose these loads to the soil supporting the counterforts. Previous constructions have typically formed a series of tiers of counterfort/panels assemblies wherein subsequent tier levels of precast units were not in contact with either sequentially consecutive upper or lower levels of tiers. A percentage of the imposed loads from the upper tiers are transferred through the compressible soil wall fill. Walls built in this manner would typically have tier heights of three feet to ten feet in height and with total structure heights that could be over sixty-five feet.